For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
The Smithsonian Institution, established on August 10, 1846 for the increase and diffusion of knowledge, is a group of museums and research centers administered by the Government of the United States. The institution is named after its founding donor, British scientist James Smithson. Originally organized as the United States National Museum, that name ceased to exist as an administrative entity in 1967. Termed the nation's attic for its eclectic holdings of 154 million items, the Institut